1. 1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption.

2. 2. “Food for human consumption” does not include:

   1. (a) Alcoholic beverages.
   2. (b) Pet foods.
   3. (c) Tonics and vitamins.
   4. (d) Prepared food intended for immediate consumption.

[56.2:397:1955]—(Added in 1979. Proposed by the 1979 Legislature; adopted by the people at a special election on June 5, 1979, effective July 1, 1979. See Statutes of Nevada 1979, p. 409.)